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Abstract
The purpose of this study was to determine whether the operational activities implemented by the sales function at the Makassar Diabeaproject company were running effectively. This type of research is a case study—data obtained by conducting documentation and interviews. The data analysis technique was using descriptive analysis based on the audit findings. This study indicates that the sales function's implementation has run quite effectively because it carries out almost all sales function activities. However, there are still some weaknesses that the company has. defects in the form of the absence of criteria guidelines for giving promos or discounts to buyers and no proof of transactions for payments via bank transfer.
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References
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References
Amin, A. (2015). Pengaruh Perputaran Kas, Perputaran Persediaan, Pertumbuhan Penjualan Terhadap Profitabilitas
Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015. AKMEN Jurnal
Ilmiah, 12(4).
Bela, N. E., & Sambharakreshna, Y. (2020). Peranan Audit Operasional Terhadap Kegiatan Penjualan. Warta LPM,
(2). https://doi.org/10.23917/warta.v23i2.10950
Hantono, H., Guci, S. T., Manalu, E. M. B., Hondro, N. A., Manihuruk, C. C., Perangin- Angin, M. B., & Sinaga, D. C.
(2019). Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity
Ratio, Total Assets Turn Over terhadap Profitabilitas. Owner, 3(1), 116. https://doi.org/10.33395/owner.v3i1.110
Harjito, Y., Achyani, F., & Payamta, P. (2016). Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem
Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean. Jurnal Ekonomi Dan Bisnis, 18(1), 61.
https://doi.org/10.24914/jeb.v18i1.263
Isri Wildah Islamiati. (2013). Pengaruh Audit Operasional Terhadap Efektivitas Penjualan Dan Peningkatan Pendapatan
Perusahaan (Studi kasus pada PT Aqumas Majalaya). Journal of Chemical Information and Modeling, 53(9), 1689–
Manuaba, I. A. D. P., & Muliartha RM, K. (2019). Pengaruh Audit Operasional dan Pengendalian Internal Terhadap
Kinerja Karyawan. E-Jurnal Akuntansi, 28, 322. https://doi.org/10.24843/eja.2019.v28.i01.p13
Mappamiring, M. (2020). Can work experience and auditor independence improve the quality of audit opinion?.
ATESTASI: Jurnal Ilmiah Akuntansi, 3(2), 150-155.
Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality:
Moderation of Auditor Independence. Journal Of Auditing, Finance, And Forensic Accounting, 8(2).
Muslim, M., Rahim, S., Pelu, M. F. A. R., & Pratiwi, A., (2020). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit
dan Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9–
Ngafifi, M. (2014). Kemajuan Teknologi Dan Pola Hidup Manusia Dalam Perspektif Sosial Budaya. Jurnal
Pembangunan Pendidikan: Fondasi Dan Aplikasi, 2(1), 33–47. https://doi.org/10.21831/jppfa.v2i1.2616
Rahim, S., Muslim, M., & Leo, M. (2018). Government Auditor Performance: The Main Role Of Locus Of Control.
In International Conference And Call For Paper (Vol. 1, No. 1).
Rahim, S., Ahmad, H., Nurwakia, N., Nurfadila, N., & Muslim, M. (2020). The Influence of Audit Staff Quality and
Client Type on Audit Evidence Collection with Communication Type as Moderation. Journal of Accounting and
Strategic Finance, 3(1), 103-117.
Saputra, I. G. N. I., Sasmita, G. M. A., & Wiranatha, A. A. K. A. C. (2017). Pengembangan Sistem Keamanan untuk ECommerce.
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi), 5(1), 17.
https://doi.org/10.24843/jim.2017.v05.i01.p03
Sari, F. I., Alam, S., & Nasaruddin, F. (2020). Red Flag in Fraud Circle. Point of View Research Accounting and Auditing
(4), 161–168.
Themba, O. S. (2021). Online buying impulse: via shopping, sales promotion and trust. Point Of View Research
Management, 2(1), 19-25.
Tontoli, S. A., Elim, I., & Tirayoh, V. Z. (2017). Analisis Efektivitas Pengendalian Intern Persediaan Barang Dagangan
Pada PT. Kimia Farma Apotek 74 Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 231–240.
https://doi.org/10.32400/gc.12.2.17548.2017
Wahyuni, S., Ramadhani, S., & Desriwan, N. (2020). Pengaruh Keahlian Auditor dan Bisnis E-commerce terhadap
Kebutuhan Jasa Audit E-commerce. Jurnal Pundi, 4(1), 33–40. https://doi.org/10.31575/jp.v4i1.223
Yuliana, O. Y. (2000). Penggunaan Teknologi Internet Dalam Bisnis. Jurnal Akuntansi Dan Keuangan, 2(1), 36–52.